Règlement ministériel du 28 décembre 1988 relatif au régime fiscal des tabacs fabriqués.

AI-assisted research summary: This excerpt is a preamble: it identifies the Minister of Finance and cites prior fiscal laws and regulations about manufactured tobacco, but it does not state an operative rule here.

AI-assisted research summary: This article replaces the “C Cigarettes” table in the annexed tobacco fiscal bands with the table attached to the present regulation.

AI-assisted research summary: From 1 January 1989, only tax banderoles whose common and autonomous excise duties were taken into account at the rates then in force may be affixed to cigarettes.

AI-assisted research summary: Certain persons or firms holding unused cigarette tax strips must prepare an inventory at the stated time, keep one copy available at their establishment, and send the other copy to the customs office in Luxembourg.

AI-assisted research summary: The persons or firms covered by Article 3 must keep a separate inventory for each place where they hold or have held cigarette tax bands.

AI-assisted research summary: These strips may still be used after 1 January 1989 if tobacco retail prices do not increase and the additional autonomous excise duty is paid.

AI-assisted research summary: The autonomous excise-duty supplement must be paid by 28 February 1989.

AI-assisted research summary: Unused cigarette tax strips may be exchanged for new strips, with recovery of the excise previously paid.

AI-assisted research summary: Certain persons and firms listed in Article 3 may sell qualifying cigarette stocks until 31 January 1989, and they do not have to pay the additional autonomous excise duty for those stocks.

AI-assisted research summary: The total common and autonomous excise duty must not be below 0.472 per piece.

AI-assisted research summary: The regulation enters into force on 1 January 1989.